ET Financial Data Handbook 394 -- FOREWORD

The Unemployment Insurance Financial Data Handbook is
intended primarily for the use of State Workforce Agencies and
others in projecting unemployment insurance benefits
costs and in the analysis of various aspects of benefit
financing.

Most of these data were compiled from monthly and quarterly
statistical and accounting reports submittted by the State Workforce Agencies
to the Employment and Training
Administration of the U.S. Department of Labor. Revised data and
corrections have been incorporated into these tables to the
extent possible. Data contained in this Handbook may not
be identical with State records. Significant corrections and/or
additions, as well as any comments, should be sent to the
national office (Attention: TEUFA).

In comparing data for different States or years, analysts
should consider differences in coverage provisions, benefits
formulas, tax bases, economic conditions, etc. They should use
the expertise of the State agency and the national office
personnel in determining significant changes in data among States
of years and understand the General Notes
and the Glossary prior to using the Handbook
data.